Who it applies to
People who otherwise meet substantial presence but are reviewing whether the closer-connection exception is available.
US closer connection — under 183 days
The closer-connection exception generally requires fewer than 183 days in the United States in the current year, a qualifying foreign tax home, a closer connection abroad and timely filing of Form 8840. The day count is only one requirement.
Check your own dates: US closer connection — under 183 days calculator →
Summary
- Day rule / reminder
- Fewer than 183 days in the US this year · Form 8840
- Window
- Calendar year
- What the tool measures
- The recorded-day component
- Official reference
- IRS closer connection exception ↗
The closer-connection exception generally requires fewer than 183 days in the United States in the current year, a qualifying foreign tax home, a closer connection abroad and timely filing of Form 8840. The day count is only one requirement.
The rule
The exception also requires a qualifying foreign tax home, a closer connection abroad, compliance with the green-card restrictions and timely filing of Form 8840. Review the Internal Revenue Service rules for excluded days.
Counting the days
Recorded arrival and departure dates count once. Missing travel history, other eligibility conditions and treaty outcomes are not calculated.
- Choose the date through which you want to count, then add your recorded visits.
- Use the counting convention above. Overlapping recorded dates in the relevant region are counted only once.
- Read the result alongside the conditions. Missing records and other eligibility requirements are not inferred from a total.
Examples
These examples demonstrate the counter's arithmetic, using a count-through date of 30 October 2026. They do not determine legal status or eligibility.
Example 1 — one recorded visit
- to · United States
Recorded result: 10 days
Example 2 — overlapping records
- to · United States
- to · United States
Recorded result: 15 days
Example 3 — two visits with a gap
- to · United States
- to · United States
Recorded result: 16 days
Exceptions & edge cases
The exception also requires a qualifying foreign tax home, a closer connection abroad, compliance with the green-card restrictions and timely filing of Form 8840. Review the Internal Revenue Service rules for excluded days.
Use the official reference for the full conditions and any changes since the source review date shown on this page.
Common misconceptions
“A count below the day threshold settles tax residence.”
A recorded-day total is one component. Review the separate conditions and exceptions described on this page.
“The window follows the latest twelve months.”
This counter uses the calendar year. A rolling window and a calendar year can produce different totals.
Frequently asked questions
What does this rule count?
The closer-connection exception generally requires fewer than 183 days in the United States in the current year, a qualifying foreign tax home, a closer connection abroad and timely filing of Form 8840. The day count is only one requirement.
Which counting window does this tool use?
Calendar year. Recorded arrival and departure dates count once. Missing travel history, other eligibility conditions and treaty outcomes are not calculated.
What else should I check before relying on the total?
The exception also requires a qualifying foreign tax home, a closer connection abroad, compliance with the green-card restrictions and timely filing of Form 8840. Review the Internal Revenue Service rules for excluded days.
Where can I read the official requirements?
Read IRS closer connection exception ↗. The source was last reviewed on .
Keep this count with your travel history.
Follow your recorded days and selected reminders in Untild, alongside your other travel counters.
Get Untild for iPhone ↗Sources
Source last reviewed: . This is the source review date, not a claim that every legal condition is calculated.
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